Hedge accounting is not addressed.

套期保值会计处理未做规定。

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Through hedge accounting, the accounting recognition of hedging profit and loss in the financial market can be delayed after the corresponding profit and loss exposed by basic risk are recognised.

通过对冲会计法，金融市场对冲的收益和损失的会计认可被推延至基础风险暴露的相应收益和损失得到认可之后。

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But regulatory and accounting pressures are instead forcing them to increase their bond weightings; hedge funds end up being substituted for equities instead.

但是监管和会计压力代替了他们提高债券比重的压力；对冲基金结束替代股票。

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In one instance, issuance of the 2005 audit report was delayed until the last minute because of concerns expressed by a KPMG hedge accounting SME.

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From 2003 to 2006, the Securities and Exchange Commission caught mortgage giants Fannie Mae and Freddie Mac violating hedge accounting to maximize their executives' compensation.

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But there is no doubt that the summit's action plan includes a long list of financial sector dimensions to be addressed, including: accounting standards, hedge funds, risk disclosures, financial sector assessments, credit rating agencies, risk-management and stress-testing models, international standard setters, sanctions for misconduct, reporting to supervisors in different countries, and more.

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